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Taxation Administration Act 1953
8AAZLDSpecial priority credits
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#### 8AAZLD Special priority credits
If, under this Division, the Commissioner is to apply a credit that arises under Schedule 1 to this Act (the PAYG system), the Commissioner must apply it, whether under section 8AAZLA or 8AAZLB:
(aa) first, against any compulsory repayment amount of the entity; and
(aaa) then against any compulsory VETSL repayment amount of the entity; and
(ab) then against any compulsory SSL repayment amount of the entity; and
(ac) then against any compulsory ABSTUDY SSL repayment amount of the entity; and
(ad) then against any compulsory AASL repayment amount of the entity; and
(b) then against any FS assessment debt of the entity;
before applying it against other non‑RBA tax debts of the entity.